Corporate capital gains deserve a closer look. …

This study focused on environmental tax measures, and on allocation, pricing, and taxation of Iceland’s major … hydropower and geothermal resources. Measures to secure the tax base for the corporate income tax (CIT) are proposed. Taxation of …

In the problem of optimal taxation in an economy with two productive factors, labor and capital, the optimal solution … when the government can commit to a sequence of tax rates, has the tax on capital tending to zero in the limit, with all …

The paper studies the implications of increased capital market integration and the associated increased tax competition … for world welfare. We consider a population with heterogenous endownments of capital in a model of redistributive politics …. We show that if countries have the same average capital endowments but differ with respect to the endowments of their …

Controls on short-term capital inflows or panic-driven capital outflows may benefit emerging markets that have fragile …

supply of public capital is financed through distortionary taxation. The optimal (second best) tax policy of a benevolent …We consider a representative agent, infinite-horizon economy where production requires private and public capital. The …